MAKNA LABA BAGI PERSPEKTIF PETANI
This study intends to find out how the meaning of profit for farmers. Through this research, it is expected to find a suitable concept in applying accounting knowledge in the agribusiness sector. The type of research used in this study is a qualitative research. This qualitative approach reveals a unique meaning of accounting as understood by farmers. Therefore, to be able to carry out deepening activities on an entity, namely by using phenomenology. Based on the results of research conducted, farmers actually already understand the importance of an accounting practice in determining the profit and loss of their business activities. However, farmers have difficulty in compiling a good and correct financial report so that they never know how much profit for sure in each planting period. This is due to the lack of knowledge of accounting practices and the low level of education of farmers in carrying out the process of recording financial statements properly and correctly according to applicable standards. The recording carried out by farmers is only a "simple" record, namely cash in and cash out for reminders from farmers.
Asy’ari, Muhammad Asim. 2017. “Tafsir ‘ Keuntungan ’ Bagi Petani Tembakau.” 10(2):128–34.
Auliyah, Robiatul, Nurul Herawati, and Yuni Rimawati. 2015. “Mengungkap Fenomena Kiat Kreatif Umkm Bungkoh Batik Peri Kecil Dalam Persaingan MEA.” (2000):168–75.
Moleong, Lexy J. 2011. Metode Penelitian Kualitatif. Revisi. Bandung: PT. Raja Grafindo Persada.
Nugroho, Aditya. 2014. “Laba Menurut Persepsi Pengusaha UMKM Di Tanggulangin Sidoarjo.” PERBANAS.
Paranoan, Natalia. 2020. “Makna Laba Bagi Pelaku Bisnis Waralaba.” 1329–43.
Suwanto, Wiji Lestari, Niswatin, and La Ode Rasuli. 2016. “Makna Akuntansi Dalam Perspektif Pedagang Bakso ‘Arema’ Perantauan Di Kota Gorontalo.” Jurnal Akuntansi Aktual 3(2007):282–89.
Zulkifli, Kiky. 2021. “Makna Akuntansi Bagi Pelaku Usaha Mikro Kecil Menengah (UMKM).” RISTANSI: Riset Akuntansi 2(1):1–11. doi: 10.32815/ristansi.v2i1.356.
Copyright (c) 2022 Kiky Zulkifli
This work is licensed under a Creative Commons Attribution 4.0 International License.